Sinha, J. - (1.) This is a reference under Section 21(3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act).
(2.) Before I come to the question posed before us, I shall briefly enumerate the facts. The assessee, Messrs Khas Kajora Coal Co. Ltd. is a registered dealer under the said Act. We are concerned here with the period 1st April, 1949, to 31st December, 1949. In respect of this period, the assessee made certain payments of tax particulars whereof are given below : JUDGEMENT_79_STC18_1966Html1.htm
(3.) On the 28th January, 1950, the assessee filed a return for the period mentioned above, but in the return no challans were filed and indeed on the date on which the return was filed, the last two items mentioned above had not been paid at all. Under the said Act and the Rules made thereunder, 1st March, 1950, was the date on which the return should have been filed. Therefore, the fact is that on the date that the return was field, certain amounts of monies which were payable had not been paid, and challans had not been filed and in regard to two unpaid sums, challans could not possibly have been filed. On the 18th August, 1950, the Commercial Tax Officer issued notice under Section 11(1) of the said Act, read with Rule 49 of the Rules. A copy of this notice has been set out in the paper book at page 7. Thereafter, on 15th January, 1952, the assessee sought to file an amended return but nothing turns upon it. On the 4th November, 1952, the Commercial Tax Officer, after hearing the assessee and looking into the books that had been produced before him, made an assessment order. In that assessment order a penalty of Rs. 50 was imposed. Thereafter there were further proceedings in the course of the assessment which may be briefly enumerated as follows : Firstly, the assessment was set aside and a fresh assessment was directed by the Assistant Commissioner on 8th July, 1953. Then on the 27th September, 1954, a fresh assessment was made but this was set aside on an appeal to the Assistant Commissioner by his order dated 31st March, 1955. On the 27th August, 1957, a notice was issued under Section 20(2)(b) of the said Act. On the 27th September, 1957, the order of the Assistant Commissioner was set aside. Thereafter, on the 27th December, 1957, a petition for revision under Section 20(3) of the said Act was made to the Board of Revenue, West Bengal. On the 13th July, 1960, this application for revision was rejected. Thereafter, on the 10th September, 1960, an application was made for a reference to this Court under Section 21, but this was rejected by the Board of Revenue on the 19th September, 1961. Thereupon an application was made to the High Court and ultimately this Court directed the Member, Board of Revenue, to refer to the High Court the following question : Whether in the facts and circumstances of the case the Commercial Tax Officer was justified in treating the matter as a case where no return was filed and to issue notice in Form VI on the footing and whether such notice is valid in law and if such notice is not valid in law, how it has affected the assessment.;